Zhuang Zi's doctrine of Tao and Qi is a cosmological discourse about the genesis and transformation of human beings and all creatures. In correspondence to the character, structure and function of Tao and Qi, the relationship between body and spirit, which constitutes human life, has its own theoretical and structural context of cosmogony. For Zhuang Zi, body and spirit would be on the brink of fragmentation and alienation as long as they were plunged into the pursuit of materials. Regarding the given alienation between body and spirit, Zhuang Zi's doctrine of cultivation claims that one must resolve the crisis in the practice of life, sublimate it into the state of mind of a true man or ultimate man: closeness between body and spirit, spirit leading body, and combing with Tao. Based on this theory, this paper is meant to explore the significance of Zhuang Zi' doctrine of Tao and Object in artistic creation and aesthetics, highlighting the aesthetic state of “spirit wandering with nature” along with the limitation it imposes on human beings in terms of artistic beauty.